1 Pr 2-20 Nova Company 2 3 Month MH OH $ 4 April 70,000 $ 198,000 5 May 60,000 174,000 6 June 80,000 222,000 7 July 90,000 246,000 8 9 Overhead costs (60,000 MH): 10 Utilities (variable) $ 48,000 11 Supervisory salaries (fixed) 21,000 12 Maintenance (mixed) 105,000 13 Total $ 174,000 14 15 a. Estimate Maintenance cost for July: 16 Total 17 Utilities (variable) 18 Supervisory salaries (fixed) 19 Maintenance (mixed) 20 21 b. Estimate cost formula for maintenance: 1 1 2 22 2 NN 2 23 24 25 26 27 C. Express the TOTAL overhead cost as a formula: 28 29 30 31 d. Estimate TOTAL overhead cost at 75,000 MH: 32